https://www.taxtmi.com/caselaws?id=92544 An order insisting on full pre-deposit was set aside because the assessee's submissions and the relevance of Board instructions were not properly considered. The original adjudication was found to have ignored the defence and failed to examine the legal position applicable to the claim for Modvat credit, while the appellate authority had acted mechanically instead of curing that lack of application of mind. The matter was remanded to the jurisdictional adjudicating authority for fresh adjudication, with a direction to hear the assessee and pass a reasoned speaking order after considering the instructions relied upon and the applicable law. en-us Fri, 08 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 13:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92544 An order insisting on full pre-deposit was set aside because the assessee's submissions and the relevance of Board instructions were not properly considered. The original adjudication was found to have ignored the defence and failed to examine the legal position applicable to the claim for Modvat credit, while the appellate authority had acted mechanically instead of curing that lack of application of mind. The matter was remanded to the jurisdictional adjudicating authority for fresh adjudication, with a direction to hear the assessee and pass a reasoned speaking order after considering the instructions relied upon and the applicable law. Case-Laws Central Excise Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92544